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This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry. 

This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.

Good governance is a necessity in running the government. The West Java government has made various efforts to implement good governance, one of which is the publication of leaders’ activities on Instagram @biroadpimjabar. The publication aims to raise awareness among the people of West Java by sharing informative and educational content about the activities of West Java leaders and their internal teams, as well as some useful information about West Java. The main purpose of this research is to explore how information about leaders' activities is Share, Optimize, Manage, and Engage as the concept of The Circular Model of SOME by Regina Luttrell. The method used in this research is qualitative. Data was collected through observation and in-depth interviews. The results showed that at the Share stage, the shared content of the leader's activities showed transparency so that it could build public trust. In the Optomize stage, the leader uses interesting video content and informative captions. In the Manage stage, a third application is used to monitor the performance of social media to evaluate its activation. The last stage is Engage, for interaction and community involvement in the form of comments and direct messages, even more followers want to conduct audience activities with West Java leaders after learning about the @biroadpimjabar account. These findings provide recommendations for improving public communication strategies to strengthen the implementation of good governance in West Java.

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

This study aims to evaluate the efficiency of Batam’s regional investment policies, focusing on their effectiveness in fostering sustainable economic growth. Batam, one of Indonesia's fastest-growing cities, has experienced significant industrial development, making investment policies a crucial factor in ensuring continued economic progress. The research examines key aspects of these policies, including efforts to reduce bureaucracy in investment processes, create incentives that align with regional development goals, and enhance the monitoring of investment activities. By analyzing the current policies through a comprehensive evaluation framework, this study identifies challenges such as institutional dualism, legal uncertainties, and slow investment growth, which hinder the city's economic development. Additionally, it explores solutions for optimizing these policies to improve their efficiency, thereby contributing to sustainable growth and greater competitiveness for Batam. The findings of this study provide critical insights for policymakers seeking to enhance Batam's investment climate and overall economic performance.

The goal of this study is to maximize the Corruption Eradication Commission's (KPK) ability to stop corrupt activities. Within the executive power group, the Corruption Eradication Committee (KPK) is a state institution that exercises its authority and functions independently, unaffected by other powers. This study employs a qualitative approach and descriptive research methods. The study's findings indicate that while the Corruption Eradication Commission's (KPK) performance has improved, it is still not at its best. Corruption can result in large financial losses and erode public confidence in the government.

The Online Document Information System (Si-DOI) represents a digital innovation aimed at improving the quality of population administration services. This research analyzes the implementation and performance of Si-DOI at the Population and Civil Registration Office of Palangka Raya City. The research methodology employs a qualitative descriptive approach with a case study design, utilizing data collection techniques through in-depth interviews, observation, and documentation. Research respondents include office employees, service users, and relevant stakeholders. The findings indicate that Si-DOI implementation has facilitated document access, accelerated administrative processes, and enhanced public service transparency. However, several technical constraints and infrastructure limitations still require improvement. The research recommends system capacity enhancement, human resource development, and continuous updates to optimize Si-DOI performance. The conclusion suggests that Si-DOI has the potential to become an effective population administration information system, but requires ongoing commitment to development and improvement.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.